Polish PFRON clarifies that disposable cutlery purchased from suppliers doesn’t count toward revenue when calculating employment disability discounts.
PFRON Clarification on Revenue Calculation
The Polish State Fund for Rehabilitation of the Disabled (PFRON) has clarified that disposable cutlery purchased by catering companies from external suppliers is not included in revenue when calculating discounts granted to clients under employment disability regulations.
Legal Basis for Revenue Calculation
According to Article 22 of the Act of August 27, 1997 on vocational and social rehabilitation and employment of persons with disabilities, the calculation of discount reductions is based on the revenue share ratio.
Revenue Share Ratio Definition
This ratio is defined as the quotient of revenue from the sale of own production or service (excluding trade) provided in a given month for a contractor, divided by the total revenue obtained in that month from the sale of own production or service.
Employer’s Question on Cutlery Inclusion
The query from Edyta Sieradzka of the Federation of Polish Entrepreneurs concerned whether disposable plastic cutlery purchased from another supplier could be included in revenue when calculating discounts for meal recipients.